企业财务管理基础知识(ppt 19页)（英文版）
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资料简介：
企业财务管理基础知识内容提要：
What Is Information?
Broadly defined, information is any device that helps to reduce uncertainty.
Alternatively, information should be helpful in:
detecting the current state of the world, or
forecasting the future state of the world
Good Information Should be Useful in:
Improving production decisions – telling us to do the right things.
Optimizing the scope for risk sharing – so that some people can not make profits by harming other people.
Eliminating “information asymmetry” – so that ex ante (before-the-act) private information can be known ex post (after-the-act).
In Conclusion,
We cannot guarrantee that people will always do the ethically correct things.
Therefore, they will have to be monitored and controlled.
Information systems provide us with the means to:
inform us what has happened, and
motivate people to do the ethically correct things.
It is therefore important to consider these points in designing any managerial accounting systems.
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